ECJ Sixth VAT Directive – Article 13B(b) – Exempt transactions – Letting of immovable property – Meaning – Cigarette vending machines installed in commercial premises.
The claimants installed cigarette vending machines on shop premises, with the shop-owners taking a proportion of the takings. They claimed exemption from VAT on the agreements as being ‘lettings of immovable property.’
Held: The agreements were not such lettings of immoveable property, and were liable to VAT. The agreements were not lettings of a space for occupation, and the actual position occupied was not material to the agreement, the rights only operated whilst the shop was open, and there was no right to exclude the ‘landlord’.
Judges:
CWA Timmermans, P
Citations:
[2003] BVC 374, C-275/01, Times 30-Jun-2003, [2003] EUECJ C-275/01, [2003] ECR I-5965, [2003] 2 CMLR 36, [2003] CEC 452, [2003] STC 898, [2003] STI 1070, [2003] BTC 5318
Links:
Statutes:
Sixth Council Directive 77/388/EEC of May 17 1977
Jurisdiction:
European
Citing:
Reference from – Commissioners of Customs and Excise v Sinclair Collis Limited HL 7-Jun-2001
The appellants operated a system of placing their vending machines in clubs for the sale of cigarettes. They took as consideration a share of the profits of the cigarettes sold, and, in return, maintained the machines. They claimed that the machines . .
Cited – Mirror Group plc v Commissioners of Customs and Excise, Cantor Fitzgerald International v Same ECJ 9-Oct-2001
A potential lessee who did not have an interest in immovable property agreed to take a lease in return for money paid by the landlord. The transaction was not exempt from value-added tax under article 13(B)(b) as ‘the leasing or letting of immovable . .
Cited by:
Reference to – Commissioners of Customs and Excise v Sinclair Collis Limited HL 7-Jun-2001
The appellants operated a system of placing their vending machines in clubs for the sale of cigarettes. They took as consideration a share of the profits of the cigarettes sold, and, in return, maintained the machines. They claimed that the machines . .
Lists of cited by and citing cases may be incomplete.
VAT, Landlord and Tenant
Updated: 06 April 2022; Ref: scu.183782
